Some conventional vehicles include stowable rear seats so as to extend the space of rear passenger rooms in the case of no passengers in the rear passenger spaces (for example, refer to Patent Document 1). The stowable rear seat includes a seat cushion and a seat back. In a seatable state, the seat cushion is placed in a substantially horizontal posture relative to a floor surface while the seat back is positioned in an upright state at the rear of the seat cushion. Ina stowed state, the seat cushion is placed on a foot floor surface at a lower position than the floor surface in a substantially horizontal posture while the seat back is folded in a substantially horizontal posture relative to the floor surface. In order to change the seatable state to the stowed state, a user releases the locks for the seat cushion and for the seat back and then moves the seat cushion to the foot floor surface and then tilts the seat back.